https://www.taxtmi.com/caselaws?id=387041 The AAR Karnataka ruled that accommodation services provided to SEZ units constitute zero-rated supplies under Section 16(1)(b) of IGST Act, 2017. The applicant can issue invoices without charging tax after executing LUT under Section 16, provided the services are for authorized operations. The supply would be treated as inter-state supply and qualify as zero-rated supply, subject to provisions of Section 17(5) of CGST Act. Rule 46 of CGST Rules requires appropriate endorsement on invoices for SEZ supplies. en-us Mon, 16 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387041 The AAR Karnataka ruled that accommodation services provided to SEZ units constitute zero-rated supplies under Section 16(1)(b) of IGST Act, 2017. The applicant can issue invoices without charging tax after executing LUT under Section 16, provided the services are for authorized operations. The supply would be treated as inter-state supply and qualify as zero-rated supply, subject to provisions of Section 17(5) of CGST Act. Rule 46 of CGST Rules requires appropriate endorsement on invoices for SEZ supplies. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387041